# Tax Collection and Management (Wales) Act 2016, Section 48: Effect of referral on enquiry


(1) While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—
(a) no closure notice may be issued in relation to the enquiry (see section 50), and
(b) no application may be made for a direction to issue a closure notice (see section 51).
(2) Proceedings on a referral are in progress where—
(a) a referral has been made and has not been withdrawn, and
(b) the question referred has not been finally determined.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/48 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.